| 促进慈善捐赠的企业所得税政策探析 |
| |
| 引用本文： | 周波,张凯丽. 促进慈善捐赠的企业所得税政策探析[J]. 税务研究, 2020, 0(5): 49-55 |
| |
| 作者姓名： | 周波 张凯丽 |
| |
| 作者单位： | 东北财经大学财政税务学院 |
| |
| 基金项目： | 国家自然科学基金项目“财政分权、政府间经济职能分工与我国宏观经济稳定:生成机制、实证检验与改革方略选择”(项目批准号:71873024)的阶段性研究成果。 |
| |
| 摘 要： | 本文基于企业慈善捐赠动机以及慈善捐赠企业所得税收优惠激励机理分析,针对企业所得税制度影响我国企业慈善捐赠规模和倾向的问题,提出扩大享受税前扣除的捐赠范围、适当扩展结转年度限制、试行差异扣除比例、扩大享受税前扣除资格的慈善组织范围等促进我国企业慈善捐赠的所得税税收优惠政策。
|
| 关 键 词： | 慈善捐赠 企业所得税 税前扣除 税收优惠 |
An Analysis on the Enterprise Income Tax Policies for Promoting Charitable Giving |
| |
| Zhou Bo,Zhang Kaili. An Analysis on the Enterprise Income Tax Policies for Promoting Charitable Giving[J]. Taxation Research, 2020, 0(5): 49-55 |
| |
| Authors: | Zhou Bo Zhang Kaili |
| |
| Abstract: | Philanthropy is an important part of social governance. Based on the analysis of the motivation of corporate charitable giving and the incentive mechanism of enterprise income tax preference, this paper discusses the problems of corporate charitable giving scale and tendency affected by the enterprise income tax system in China. The paper proposes such suggestions on enterprise income tax preferences for the charitable giving enterprises as expanding the pre-tax deduction scope of charitable giving, expanding appropriately the annual limit on carryforward, trying out different deduction proportions, and expanding the scope of charitable organizations with pre-tax deduction qualification. |
| |
| Keywords: | Charitable giving Enterprise income tax Pre-tax deduction Tax preference |
| 本文献已被 维普 等数据库收录！ |
